Chapter 14: Leases – Lessee Side (IFRS 16)

Keeping Up with ACCA (by the Accountant's Perspective) di Accountant's Perspective

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Chapter 14: Leases – Lessee Side (IFRS 16)

📄 Caption: Lease or buy? For lessees, IFRS 16 says both go on the balance sheet.

What you’ll learn:

  • Right-of-use asset and lease liability
  • Initial and subsequent measurement
  • Low-value and short-term lease exemptions
  • Depreciation and interest

#IFRS16 #LeaseAccounting #RightOfUseAsset #ACCAFR